csr是什么职位（senior csr是什么职位）

自12月成绩出来以来，ACCA可以说有人开心，有人担心。还是有很多人面临着重考的命运，所以这个寒假一定要好好利用。不要只是玩，也不要盲目地把自己埋在问题的海洋里，尽量关注一些困难的问题，而忽视基本的知识点，所以收益大于损失。所以今天高顿网校小编为大家整理了一些ACCA必知识点。

F三、权益结合法

股权结合法又称股权结合法，是企业合并业务的会计处理方法之一，可分为以下步骤：

1.合并所有者权益。借记长期投资(并购企业净资产账面价值)、借记股本(股票面值)、资本公积、留存利润等账户。

2.合并费的处理。借记相关费用、贷记银行存款等账户。

3.分配投资金额。借记资产和销售成本（合并企业账户金额）、贷记负债、销售收入（合并企业账户金额）、长期投资等账户。资产、负债等项目均以账面价值入账。

P1：公司治理

董事会有三种结构：Unitary board structure(单一类型)，Two tier board structure(双层类型)，Complex Structure(复杂类型)，在P一、以前两者为主。

Unitary board structure(单一类型)

执行董事和非执行董事的地位相同。非执行董事监督执行董事。这种类型通常在美国和英国上市公司更受欢迎。简单来说，单层治理结构的优点是决策会更客观，缺点是做决策时间比较长。

Two tier board structure(双层类型)

领导层比管理层更有地位。管理层由领导层领导和控制。这类企业一般以亚洲国家为主，如家族企业、党政企业等。双层结构的优点是决策时间短，缺点是决策的正确性可能受到上述直接决策的影响。

P3:人力资源管理3P模型

所谓3P模型，由职位评估系统组成 （Position evaluation system）、绩效评价体系（Performance appraisal System）薪酬管理体系（Pay Administration system）人力资源管理系统构成核心内容。

三者之间的关系是：根据企业的生产经营特点和战略目标，明确所有员工的职责，根据企业的职位评价结果，设计人力资源绩效评价方案和工具，使用这些评价方案和工具定期评价所有员工，同时根据绩效评价结果，设计工资福利及其奖金分配方案和工具。

P一、企业社会责任

企业社会责任（Corporate social responsibility，简称CSR），是指企业在其商业经营中对利害关系人的责任。企业社会责任的概念是基于商业经营必须符合可持续发展的理念。除了考虑自身的财务和经营状况外，企业还应考虑其对社会和自然环境的影响。企业社会责任的概念是基于商业经营必须符合可持续发展的理念。除了考虑自身的财务和经营状况外，企业还应考虑其对社会和自然环境的影响。

这里有一道CSR例题可以帮助你更好地理解。

问题：The board of Murns, a company based in Europe, is deciding whether to open a new factory in the East Asian People’s Republic (EAPR). Average pay rates in this country are much lower than European rates and tolerated working conditions rather poorer than in Europe.

Which of the following would be an example of Gray, Owen and Adams’ expedient viewpoint as applied to this decision?

A. Using cheap labour to underpin business success is not sustainable. Not only should we pay them fair rates by European standards, we should ensure that they have development opportunities such as education.

B. It’s only right that workers in the EAPR should be paid the same as workers in our factories in Europe; they’re doing the same jobs.

C. Using a workforce seen as ‘sweatshop labour’ may damage our reputation as an ethically responsible business. We should pay our workers at higher rates than the local average and provide better working conditions.

D. Pay scales and working conditions should be the same as other factories in the area. We’ve decided to manufacture there solely to increase our profits.

答案：Using a workforce seen as ‘sweatshop labour’ may damage our reputation as an ethically responsible business. We should pay our workers at higher rates than the local average and provide better working conditions.

解析：The view that pay scales and working conditions should be the same as other factories in the area is a pristine capitalist view.

Paying all workers the same is a socialist view.

The view that using cheap labour is not sustainable is probably a social ecologist view as ultimately it sees Murns as carrying on business within the existing framework.

这些知识点，你们都掌握了吗？

▎说明:本文由Yvonne高顿题库-会计考试第一题库汇集整理，汇集专家权威分析指导，帮助考生全面提高备考效果。